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Anthony, Robert N, and Vijay Govindarajan, Management Control System, Irwin:
Homewood, Illnois, 1995.

Beneish, M.D., 1993, “Detecting GAAP Violation: Implications for Assesing
Earnings Management among Firms with Extreme Financial Performance”,
Journal of Accounting and Public Policy 16, Vol 3: 271-309.

Christy M, I. Hasan dan S.D. Smith, 1996 “A Note on Underwriter Competition and
Initial Public Offering.” Journal of Business Finance and Accounting 23
(May and June). Pp. 905-914.

Erni Ekawati (2006), “Manajemen Laba pada Penawaran Saham Perdana di Bursa
Efek Jakarta: Analisis dengan Model Healy”, Jurnal Riset Akuntansi dan
Keuangan, Vol. 2, No. 1, Februari 2006, Hal 12-26.

Hartono M. Jogiyanto. 2000. Teori Portofolio dan Analisis Investasi. Edisi kedua.
Yogyakarta: BPFE.

Healy, Paul M. James M. Wahley. 1999, Review of Earnings Management Literature
and Its Implications for Standard Setting, American Accounting Horizon, Vol.
13, No. 4, Desember.

Julia Halim, 2005. Pengaruh Manajemen Laba pada Tingkat Pengungkapan Laporan
Keuangan pada Perusahaan Manufaktur yang Termasuk dalam Indeks LQ-
45, Simposium Nasional Akuntansi 5, Solo, 15-16 September 2005.

Ketz, Edward J. (1999), “Update: How Goes SEC’s war Againts Earnings
Management?”, The Journal of Corporate Accounting and Finance. Page 41-
52.

Kim, J., Krinsky, I., dan Lee, J. (1995), “The role of financial variables in the pricing
of korean initial public offerings” Pasific-Basin Finance Journal, 3, 449-464.
Kiswara, Endang. 1999. Indikasi Keberadaan Unsur Manajemen Laba (Earnings
Management) dalam Laporan Keuangan Perusahaan Publik. Thesis S2
Akuntansi UGM, Yogyakarta.

Machfoedz, Mas’ud, “Finance Ratio Analysis and The Prediction of Earnings
Changes in Indonesia”, Kelola: Gajah Mada University Business Review, No.
7/III/1994.

64

Saiful, 2002. Hubungan Manajemen Laba (Earning Management) dengan Kinerja
Operasi dan Return Saham disekitar IPO, Simposium Nasional Akuntansi 5,
Semarang, 5-6 September 2002.

Saputro, Julianto A dan Setiawati, Lilis., 2004. Kesempatan Bertumbuh dan
Manajemen Laba: Uji Hipotesis Political Cost. Jurnal Riset Akuntansi
Indonesia. Volume 7 No. 2. Edisi Mei 2004. 251-263.

Scott, Hanna M. (1999), “Financial Accounting Theory”, 2000, Second Edition,
Prentice Hall Canada Iinc., Scarborough, Ontario, Canada.

, (2003), “Motivasi di balik Earnings Management”, Usahawan, No. 12,
Th. XXXII, Desember 2003, 21-26.

Setiawati, Lilis, Manajemen Laba dan IPO di Bursa Efek Jakarta, Simposium
Nasional Akuntansi 5, Semarang, 5-6 September 2002.

Sulistiawati Elvina, Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba
pada Perusahaan yang Melakukan IPO di Bursa Efek Jakarta, Skripsi S-1,
Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, 2006.

Tatang Ary Gumanti, 2001, Earnings Management Dalam Penawaran Saham
Perdana di Bursa Efek Jakarta, Jurnal Riset Akuntansi Indonesia, Vol 4, No.
2, hal 165-183.

Veronica, Sylvia dan Bachtiar, Yanini, (2003), Hubungan Antara Manajemen Laba
dengan Tingkat Pengungkapan Laporan Keuangan, Simposium Nasional
Akuntansi VI, 16-17 Oktober, Surabaya.

Widyaningsih, Agnes Utari (2001), “Analisis Faktor-faktor yang Berpengaruh
terhadap Earnings Management pada Perusahaan Go Public di Indonesia”,
Jurnal Akuntansi & Keuangan, Vol. 3, No. 2, November 2001, 89-101.
Yendrawati, Reni, Analisis Faktor-Faktor yang Mempengaruhi Manajemen Laba
pada Perusahaan Going Publik di Indonesia, Jurnal Aplikasi Bisnis, Vol. 5,
No. 7, November 2004, Hal 576-592.

65

LAMPIRAN-
LAMPIRAN

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

Lampiran 1
Data Daftar Nama Perusahaan

NO

NAMA PERUSAHAAN

KODE

1

PT. Tunas Baru Lampung Tbk

TBLA

2

PT. Surya Intrindo Makmur Tbk

SIMM

3

PT. Asiaplast Industries Tbk

APLI

4

PT. Fortune Mate Indonesia Tbk

FTMI

5

PT. Summitplast Interbenua Tbk

SMPL

6

PT. Andhi Chandra AP Tbk

ACAP

7

PT. Plastpack Prima Industri Tbk

PPIN

8

PT. Indofarma Tbk

INAF

9

PT. Daeyu Orchid Indonesia Tbk

DOID

10

PT. Kimia Farma Tbk

KAEF

11

PT Lapindo Internasional Tbk

LAPD

12

PT. Arwana Citra Mulia Tbk

ARNA

13

PT. Beton Jaya Manunggal Tbk

BTON

14

PT. Pyridam Farma Tbk

PYFA

15

PT. Ryane Adibusana Tbk

RYAN

16

PT. Colorpark Indonesia Tbk

CLPI

17

PT. Fishindo Kusuma Sejahtera Tbk

FISH

18

PT. Fatrapolindo Nusa Industri Tbk

FPNI

19

PT. Sugi Samapersada Tbk

SUGI

20

PT. Inti Indah Karya Plasindo Tbk

IIKP

21

PT. Sanex Qianjiang Motor Int'l Tbk

SQMI

Lampiran 2
Data Daftar Ukuran Perusahaan (
size)

TAHUN NO

KODE

TA(t)

Ekuitas

SIZE

2000

1

TBLA

729667000000

207855000000

11.86312471

2000

2

SIMM

118164000000

86090000000

11.07248518

2000

3

APLI

175151000000

113193000000

11.24341262

2000

4

FTMI

176188000000

151803000000

11.24597633

2000

5

SMPL

204513000000

65848000000

11.31072092

2000

6

ACAP

45698000000

23830000000

10.65989719

2001

7

PPIN

22313000000

15763000000

10.34855797

2001

8

INAF

538173000000

292565000000

11.73092191

2001

9

DOID

28075000000

19714000000

10.44831976

2001

10 KAEF

964463000000

539977000000

11.98428557

2001

11 LAPD

10516000000

1250000000

10.02185058

2001

12 ARNA

177419000000

42733000000

11.24900013

2001

13 BTON

25488000000

11599000000

10.40633576

2001

14 PYFA

66084000000

44781000000

10.82009632

2001

15 RYAN

45605000000

41122000000

10.65901246

2001

16 CLPI

19473000000

11716000000

10.28943286

2002

17 FISH

67348000000

41803000000

10.8283247

2002

18 FPNI

230962000000

127858000000

11.36354053

2002

19 SUGI

53467000000

31385000000

10.72808582

2002

20 IIKP

27733000000

20818000000

10.44299685

2004

21 SQMI

92730000000

46173000000

10.96722026

Lampiran 3
Data Daftar Umur Perusahaan (
age)

TAHUN NO KODE

NAMA PERUSAHAAN

TANGGAL BERDIRI TANGGAL LISTING UMUR (BULAN)

2000

1 TBLA PT. Tunas Baru Lampung Tbk

22 Desember 1973

14 Februari 2000

318

2000

2 SIMM PT. Surya Intrindo Makmur Tbk

29 Juni 1978

28 Maret 2000

265

2000

3 APLI PT. Asiaplast Industries Tbk

05 September 1967 01 Mei 2000

398

2000

4 FTMI PT. Fortune Mate Indonesia Tbk

24 September 1989 30 Juni 2000

131

2000

5 SMPL PT. Summitplast Interbenua Tbk

14 Desember 1991

03 Juli 2000

104

2000

6 ACAP PT. Andhi Chandra AP Tbk

27 Januari 1976

04 Desember 2000

303

2001

7 PPIN PT. Plastpack Prima Industri Tbk

23 Juli 1991

16 Maret 2001

117

2001

8 INAF PT. Indofarma Tbk

02 Januari 1996

17 April 2001

64

2001

9 DOID PT. Daeyu Orchid Indonesia Tbk

26 Nopember 1990

15 Juni 2001

128

2001 10 KAEF PT. Kimia Farma Tbk

02 Januari 1996

04 Juli 2001

67

2001 11 LAPD PT Lapindo Internasional Tbk

17 Juli 1990

17 Juli 2001

134

2001 12 ARNA PT. Arwana Citra Mulia Tbk

17 September 1998 18 Juli 2001

35

2001 13 BTON PT. Beton Jaya Manunggal Tbk

27 Februari 1995

18 Juli 2001

78

2001 14 PYFA PT. Pyridam Farma Tbk

27 Nopember 1976

16 Oktober 2001

303

2001 15 RYAN PT. Ryane Adibusana Tbk

07 Maret 1977

17 Oktober 2001

300

2001 16 CLPI PT. Colorpark Indonesia Tbk

15 September 1988 30 Nopember 2001

161

2002 17 FISH PT. Fishindo Kusuma Sejahtera Tbk

27 Juni 1992

18 Januari 2002

116

2002 18 FPNI PT. Fatrapolindo Nusa Industri Tbk

09 Agustus 1998

21 Maret 2002

44

2002 19 SUGI PT. Sugi Samapersada Tbk

20 Juni 1973

19 Juni 2002

353

2002 20 IIKP

PT. Inti Indah Karya Plasindo Tbk

16 Maret 1985

14 Oktober 2002

214

2004 21 SQMI PT. Sanex Qianjiang Motor Int'l Tbk

21 Maret 2000

15 Juli 2004

53

Lampiran 4
Data Daftar
Leverage Perusahaan

NO KODE

Total Utang (t)

TA(t)

Leverage

1 TBLA

521812000000

729667000000

0.715137179

2 SIMM

32074000000

118164000000

0.271436309

3 APLI

61958000000

175151000000

0.353740487

4 FTMI

46684000000

176188000000

0.264966967

5 SMPL

70594000000

204513000000

0.345180991

6 ACAP

21868000000

45698000000

0.478532977

7 PPIN

6550000000

22313000000

0.293550845

8 INAF

245608000000

538173000000

0.456373694

9 DOID

8362000000

28075000000

0.297845058

10 KAEF

424485000000

964463000000

0.440125749

11 LAPD

9266000000

10516000000

0.881133511

12 ARNA

134686000000

177419000000

0.759140791

13 BTON

13889000000

25488000000

0.544923101

14 PYFA

21303000000

66084000000

0.322362448

15 RYAN

4482000000

45605000000

0.098278698

16 CLPI

7756000000

19473000000

0.398295075

17 FISH

25545000000

67348000000

0.379298569

18 FPNI

103103000000

230962000000

0.446406768

19 SUGI

22083000000

53467000000

0.413021116

20 IIKP

6915000000

27733000000

0.249341939

21 SQMI

46557000000

92730000000

0.502070527

Lampiran 5
Data Daftar Nilai Penawaran Saham (
Proceeds)

NO KODE

Harga IPO

Jumlah Saham

Ekuitas

Proceeds

Ditawarkan

1 TBLA

2200

140385000

207855000000

1.485877174

2 SIMM

500

60000000

86090000000

0.348472529

3 APLI

600

60000000

113193000000

0.318040868

4 FTMI

500

66000000

151803000000

0.217387008

5 SMPL

800

125000000

65848000000

1.51864901

6 ACAP

875

47000000

23830000000

1.725765841

7 PPIN

200

100000000

15763000000

1.268794011

8 INAF

250

596875001

292565000000

0.510036232

9 DOID

150

72020000

19714000000

0.547986203

10 KAEF

200

500000000

539977000000

0.185193073

11 LAPD

200

60000000

1250000000

9.6

12 ARNA

120

125000000

42733000000

0.351016779

13 BTON

120

65000000

11599000000

0.672471765

14 PYFA

105

120000000

44781000000

0.281369331

15 RYAN

100

150000000

45605000000

0.328911304

16 CLPI

200

50000000

11716000000

0.853533629

17 FISH

125

80000000

41803000000

0.239217281

18 FPNI

450

67000000

127858000000

0.235808475

19 SUGI

120

100000000

31385000000

0.382348256

20 IIKP

450

60000000

20818000000

1.296954559

21 SQMI

250

120000000

46173000000

0.649730362

LAMPIRAN 6
DATA DAFTAR
TOTAL ACCRUALS PERUSAHAAN IPO

TAHUN NO KODE

NAMA PERUSAHAAN

NI (t)

CFO (t)

A (t-1)

TA t

2000

1 TBLA PT. Tunas Baru Lampung Tbk

71235000000

63000000623959000000

0.114065187

2000

2 SIMM PT. Surya Intrindo Makmur Tbk

10361000000

-55136000000

39926000000

1.640459851

2000

3 APLI PT. Asiaplast Industries Tbk

10706000000

25548000000102088000000

-0.145384374

2000

4 FTMI PT. Fortune Mate Indonesia Tbk

12924000000

-87710000000

91477000000

1.100101665

2000

5 SMPL PT. Summitplast Interbenua Tbk

13018000000

32928000000115466000000

-0.172431711

2000

6 ACAP PT. Andhi Chandra AP Tbk

8161000000

663000

31897000000

0.255833997

2001

7 PPIN PT. Plaspack Prima Industri Tbk

700000000

1402000000

689000000

-1.018867925

2001

8 INAF PT. Indofarma Tbk

117009000000

27045000000486390000000

0.184962684

2001

9 DOID PT. Daeyu Orchid Indonesia Tbk

1111000000

6824000000

18334000000

-0.311606851

2001 10 KAEF PT. Kimia Farma Tbk

1.69819E+11

1.38844E+11704124000000

0.043990831

2001 11 LAPD PT Lapindo Internasional Tbk

4.68047E+11

-3285000000

4812000000

97.94921291

2001 12 ARNA PT. Arwana Citra Mulia Tbk

4106000000

14893000000132006000000

-0.081715983

2001 13 BTON PT. Beton Jaya Manunggal Tbk

350000000

1170000000

17045000000

-0.04810795

2001 14 PYFA PT. Pyridam Farma Tbk

700000000

3054000000

41275000000

-0.057032102

2001 15 RYAN PT. Ryane Adibusana Tbk

1727000000

-4343000000

20609000000

0.294531515

2001 16 CLPI PT. Colorpark Indonesia Tbk

4839000000

3533000000

14148000000

0.092309867

2002 17 FISH PT. Fishindo Kusuma Sejahtera Tbk

1967000000

4579000000

43151000000

-0.060531622

2002 18 FPNI PT. Fatrapolindo Nusa Industri Tbk

33157000000

56452000000224729000000

-0.103658184

2002 19 SUGI PT. Sugi Samapersada Tbk

832000000

20270000000

55568000000

-0.349805644

2002 20 IIKP

PT. Inti Indah Karya Plasindo Tbk

933000000

2355000000

4252000000

-0.334430856

2004 21 SQMI PT. Sanex Qianjiang Motor Int'l Tbk

1893000000

-736173000

9.28248E+13

2.8324E-05

LAMPIRAN 7
DATA
TOTAL ACCRUALS PERUSAHAAN NON IPO

TAHUN NO KODE

NAMA PERUSAHAAN

NI (t)

CFO (t)

A (t-1)

TA t

2000

1 TOTO PT. Surya Toto Indonesia Tbk

3672000000

53379000000

385375000000-0.128983458

2000

2 SUDI PT. Surya Dumai Industri Tbk

-53241000000

71706000000

1777907000000-0.070277579

2000

3 ADES PT. Ades Alfindo Putrasetia Tbk

263217000

6678000000

298836000000-0.021465898

2000

4 FASW PT. Fajar Surya Wisesa Tbk

3.02928E+11

2.0988E+11

3348763000000

0.027785782

2000

5 SMGR PT. Semen Gresik Tbk

240586000

786083000

7090000000-0.076938928

2000

6 ARGO PT. Argo Pantes Tbk

62141000

166515000

2703471000-0.038607405

2001

7 PRAS PT. Prima Alloy Stell Universal Tbk

4139000000

36637000000

290102000000-0.112022668

2001

8 IMAS PT. Indomobil Sukses International Tbk -302827000000 -8.43545E+11

2904018000000

0.186196504

2001

9 DYNA PT. Dynaplast Tbk

29449000000

56205000000

303730000000-0.088091397

2001 10 KLBF PT. Kalbe farma Tbk

-28359000000

98172000000

2002677000000-0.063180932

2001 11 LION PT. Lion Metal Works Tbk

12275000000

15370000000

93250000000-0.033190349

2001 12 ASII PT. Astra International Tbk

-2.38707E+11

2.4E+1222203518000000-0.118841618

2001 13 BRPT PT. Barito Pasific Timber Tbk

-1.02434E+12 -47131000000

5790663000000-0.168755115

2001 14 BIMA PT. Primarindo Asia Infrastructure Tbk

-33718000000

10348000000

182023000000-0.242090285

2001 15 RDTK PT. Roda Vivatex Tbk

24098000000

-8736000000

319931000000

0.102628379

2001 16 CEKA PT. Cahaya Kalbar Tbk

-6775000000

-8585000000

288811000000

0.006267074

2002 17 ESTI PT. Ever Shine Textile Industry Tbk

30087000000

69539000000

802911368000-0.049136183

2002 18 KONI PT. Perdana Bangun Pusaka Tbk

132035000

3339000000

66625000000-0.048134559

2002 19 STTP PT. Siantar Top Tbk

22268000000

67106000000

340257000000-0.131776863

2002 20 INCI PT. Intan Wijaya Chemical Ind. Tbk

22132394000

2919743000

151811000000

0.126556383

2004 21 SSTM PT. Sunson Textile Tbk

8617880000

-281506000

8.11519E+11

0.010966331

LAMPIRAN 8
DATA DAFTAR
DISCRETIONARY ACCRUAL PERUSAHAAN IPO

NO KODE

TA t

KODE

TAt

NDA

DA

1 TBLA

0.114065187

TOTO

-0.128983458

-0.030036651

0.144101838

2 SIMM

1.640459851

SUDI

-0.070277579

-0.030036651

1.670496502

3 APLI

-0.145384374

ADES

-0.021465898

-0.030036651

-0.115347723

4 FTMI

1.100101665

FASW

0.027785782

-0.030036651

1.130138316

5 SMPL

-0.172431711

SMGR

-0.076938928

-0.030036651

-0.14239506

6 ACAP

0.255833997

ARGO

-0.038607405

-0.030036651

0.285870648

7 PPIN

-1.018867925

PRAS

-0.112022668

-0.052570026

-0.966297899

8 INAF

0.184962684

IMAS

0.186196504

-0.052570026

0.23753271

9 DOID

-0.311606851

DYNA

-0.088091397

-0.052570026

-0.259036825

10 KAEF

0.043990831

KLBF

-0.063180932

-0.052570026

0.096560857

11 LAPD

97.94921291

LION

-0.033190349

-0.052570026

98.00178293

12 ARNA

-0.081715983

ASII

-0.118841618

-0.052570026

-0.029145957

13 BTON

-0.04810795

BRPT

-0.168755115

-0.052570026

0.004462076

14 PYFA

-0.057032102

BIMA

-0.242090285

-0.052570026

-0.004462076

15 RYAN

0.294531515

RDTK

0.102628379

-0.052570026

0.347101541

16 CLPI

0.092309867

CEKA

0.006267074

-0.052570026

0.144879893

17 FISH

-0.060531622

ESTI

-0.049136183

-0.082094903

0.021563281

18 FPNI

-0.103658184

KONI

-0.048134559

-0.082094903

-0.021563281

19 SUGI

-0.349805644

STTP

-0.131776863

-0.082094903

-0.267710741

20 IIKP

-0.334430856

INCI

0.126556383

-0.082094903

-0.252335953

21 SQMI

2.8324E-05

SSTM

0.010966331

0.005497328

-0.005469004

UJI HIPOTESA, NORMALITAS DAN ASUMSI KLASIK

LAMPIRAN 9

One-Sample Kolmogorov-Smirnov Test

21
.0000000
.89442719
.228
.148
-.228
1.046
.224

N

Mean
Std. Deviation

Normal Parametersa,b

Absolute
Positive
Negative

Most Extreme
Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

Standardized
Residual

Test distribution is Normal.

a.

Calculated from data.

b.

LAMPIRAN 10
Uji Autokorelasi

Model Summaryb

.969a

.938

.923

5.93087

1.265

Model
1

R

R Square

Adjusted
R Square

Std. Error of
the Estimate

Durbin-
Watson

Predictors: (Constant), Proceeds, Age, Size, Leverage

a.

Dependent Variable: DA

b.

LAMPIRAN 11
Scatterplot dan Uji Glejser

-2

0

2

4

6

Regression Standardized Predicted Value

-3

-2

-1

0

1

2

3

4

RegressionStudentizedResidual

Dependent Variable: DA

Scatterplot

Coefficientsa

-19.042

32.204

-.591

.563

-.007

.012

-.037

-.570

.576

1.355

3.028

.034

.448

.660

-3.374

10.306

-.029

-.327

.748

10.605

1.004

.997

10.561

.000

(Constant)
Age
Size
Leverage
Proceeds

Model
1

B

Std. Error

Unstandardized
Coefficients

Beta

Standardized
Coefficients

t

Sig.

Dependent Variable: DA

a.

LAMPIRAN 12
Uji T dan Uji Multikolinieritas

Coefficientsa

-19.042

32.204

-.591

.563

-.007

.012

-.037

-.570

.576

.916

1.092

1.355

3.028

.034

.448

.660

.661

1.512

-3.374

10.306

-.029

-.327

.748

.491

2.035

10.605

1.004

.997

10.561

.000

.432

2.315

(Constant)
Age
Size
Leverage
Proceeds

Model
1

B

Std. Error

Unstandardized
Coefficients

Beta

Standardized
Coefficients

t

Sig.

Tolerance

VIF

Collinearity Statistics

Dependent Variable: DA

a.

Collinearity Diagnostics

a

3.967

1.000

.00

.01

.00

.00

.01

.724

2.341

.00

.04

.00

.00

.36

.255

3.945

.00

.67

.00

.05

.08

.053

8.650

.01

.27

.00

.80

.24

.001

71.015

.99

.00

1.00

.14

.31

Dimension
1
2
3
4
5

Model
1

Eigenvalue

Condition
Index

(Constant)

Age

Size

LeverageProceeds

Variance Proportions

Dependent Variable: DA

a.

Correlations

1.000

-.080

-.383

.567

.968

-.080

1.000

-.090

-.260

-.047

-.383

-.090

1.000

.082

-.420

.567

-.260

.082

1.000

.585

.968

-.047

-.420

.585

1.000

.

.366

.043

.004

.000

.366

.

.348

.128

.419

.043

.348

.

.363

.029

.004

.128

.363

.

.003

.000

.419

.029

.003

.

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

21

DA
Age
Size
Leverage
Proceeds
DA
Age
Size
Leverage
Proceeds
DA
Age
Size
Leverage
Proceeds

Pearson Correlation

Sig. (1-tailed)

N

DA

Age

Size

LeverageProceeds

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